| The Tax Publishers2020 TaxPub(EX) 1083 CUSTOMS ACT, 1962
Section 129B
Wheat Gluten was correctly covered under the description of goods, i.e., Wheat Flour as mentioned in the annexures annexed along with DFIA Scheme as well as specified in SION and imported goods 'Wheat Gluten' or 'Wheat Flour' were not specified under Sensitive items under Para 4.30 of FTP-(2015-2020) of DFIA's, therefore, assessee was entitle for the benefit of DFIA for import clearance of Wheat Gluten .
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Order of Appellate Tribunal - Entitlement to DFIA benefits - Import of 'Wheat Gluten' against the input product description 'Wheat Flour' -
The issue raised in appeal before this Tribunal as to whether assessee was entitled to claim DFIA benefits for the import of 'Wheat Gluten' against the input product description 'Wheat Flour' (1101 00 00) post amendment of SION E-5 amending Serial No. 1 of the product description ''Wheat Flour' (1101 00 00) vide Public Notice No. 41, dated 2-11-2016. Held: 'Wheat Gluten' is not only capable of being used but invariably used for manufacture of biscuits. Moreover, as per various technical opinions, the Wheat Gluten is used in manufacture of biscuits. Therefore, there was no dispute that Wheat Gluten was correctly covered under the description of goods, i.e., Wheat Flour as mentioned in annexures annexed along with DFIA Scheme as well as specified in SION. The imported goods ' Wheat Gluten' or 'Wheat Flour' were not specified under Sensitive items under Para 4.30 of FTP-(2015-2020) of DFIA's. Thus, assessee was entitled for the benefit of DFIA for import clearance of Wheat Gluten.
Relied:Commr. of Cus. (Import), Mumbai v. Dilip Kumar and Company & Ors. 2018 (361) ELT 577 (SC) : 2018 TaxPub(EX) 737 (SC), Ravi Prakash Refineries (P) Ltd. v. State of Karnataka 2017 (349) ELT 5 (SC), CCE, New Delhi v. Connaught Plaza Restaurant (P) Ltd 2012 (286) ELT 321 (SC) : 2012 TaxPub(EX) 1651 (SC), UOI v. Madras Steel Re-Rollers Association 2012 (278) ELT 284 (SC) : 2012 TaxPub(EX) 517 (SC), LML Ltd. v. Commr. of Cus. 2010 (258) ELT 321 (SC) : 2010 TaxPub(EX) 1817 (SC), Commissioner of Customs & Central Excise v. MP Steel Corporation 2003 (154) ELT 12 (SC) : 2005 Taxpub(EX) 591 (SC), Standard Pencils (P) Ltd. v. Collector. of C. Ex. (2002) 7 SCC 433 : 2002 (145) ELT 278 (SC) : 2002 TaxPub(EX) 1600 (SC) and Collector of Central Excise, Shillong v. Wood Craft Products Ltd. (1995) 3 SCC 454 : 1995 TaxPub(EX) 392 (SC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. :
IN THE CESTAT, AHMEDABAD BENCH
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